AICPA每日一练之FAR【2016-2-3】

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An unrestricted cash contribution should be reported in a nongovernmental not-for-profit organization's statement of cash flows as an inflow from:

a.Capital and related financing activities.

b.Financing activities.

c.Investing activities.

d.Operating activities.

Answer:D

Choice "D" is correct. Cash flows from Operating Activities in a nongovernmental not-for-profit organization include applicable agency transactions, unrestricted cash contributions, program income, and interest income or dividend income from investments.

Choices "c", "b", and "a" are incorrect, per above.

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